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2016 (7) TMI 1319 - AT - Central ExciseEntitlement to interest - delayed sanction of the rebate claim - Section 11BB of the Central Excise Act, 1944 - Held that: - Since the rebate application has not been considered for payment within 3 months from the date of its filing, interest liability is automatic in terms of Section 11BB of the Act and the applicant is entitled for the statutory interest for the period between expiry of 3 months of the date of filing of the rebate application till its sanction by the Department - appeal allowed - decided in favor of appellant.
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